{"id":8137,"date":"2015-08-12T04:59:33","date_gmt":"2015-08-12T04:59:33","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=8137"},"modified":"2015-08-15T03:23:44","modified_gmt":"2015-08-15T03:23:44","slug":"mot-so-y-kien-de-xuat-nham-hoan-thien-hach-toan-ke-toan-va-quan-ly-nguyen-lieu-vat-lieu-tai-dien-luc-ba-dinh","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=8137","title":{"rendered":"M\u1ed9t s\u1ed1 \u00fd ki\u1ebfn \u0111\u1ec1 xu\u1ea5t nh\u1eb1m ho\u00e0n thi\u1ec7n h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n v\u00e0 qu\u1ea3n l\u00fd nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u t\u1ea1i \u0111i\u1ec7n l\u1ef1c Ba \u0110\u00ecnh"},"content":{"rendered":"

L\u01afU \u00dd<\/span><\/strong><\/span><\/p>\n

B\u1ea1n \u0111\u1ecdc k\u00e9o xu\u1ed1ng cu\u1ed1i b\u00e0i vi\u1ebft \u1ea5n v\u00e0o ph\u1ea7n t\u1ea3i files<\/span> \u0111\u1ec3 l\u01b0u gi\u1eef t\u1eadp tin v\u1ec1 m\u00e1y t\u00ednh c\u00e1 nh\u00e2n.
\n<\/span><\/strong><\/em><\/span>_____________________________________________<\/strong><\/span><\/p>\n

\"239-03\"<\/a>L\u1edcI M\u1ede \u0110\u1ea6U<\/span><\/strong><\/p>\n

M\u1ed9t doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t ph\u1ea3i c\u00f3 \u0111\u1ee7 ba y\u1ebfu t\u1ed1:\u00a0<\/span>Lao \u0111\u1ed9ng,\u00a0<\/span>T\u01b0 li\u1ec7u lao \u0111\u1ed9ng,\u00a0<\/span>\u0110\u1ed1i t\u01b0\u1ee3ng lao \u0111\u1ed9ng.<\/span><\/p>\n

Ba y\u1ebfu t\u1ed1 n\u00e0y c\u00f3 s\u1ef1 t\u00e1c \u0111\u1ed9ng qua l\u1ea1i v\u1edbi nhau \u0111\u1ec3 t\u1ea1o ra c\u1ee7a c\u1ea3i v\u1eadt ch\u1ea5t cho x\u00e3 h\u1ed9i. \u0110\u1ed1i t\u01b0\u1ee3ng lao \u0111\u1ed9ng l\u00e0 m\u1ed9t trong nh\u1eefng \u0111i\u1ec1u ki\u1ec7n kh\u00f4ng th\u1ec3 thi\u1ebfu trong b\u1ea5t c\u1ee9 qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t n\u00e0o. Bi\u1ec3u hi\u1ec7n c\u1ee5 th\u1ec3 c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng lao \u0111\u1ed9ng \u1edf \u0111\u00e2y ch\u00ednh l\u00e0 c\u00e1c lo\u1ea1i v\u1eadt li\u1ec7u. Theo M\u00e1c, b\u1ea5t k\u1ef3 m\u1ed9t lo\u1ea1i v\u1eadt li\u1ec7u n\u00e0o c\u0169ng l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng lao \u0111\u1ed9ng song kh\u00f4ng ph\u1ea3i b\u1ea5t c\u1ee9 \u0111\u1ed1i t\u01b0\u1ee3ng lao \u0111\u1ed9ng n\u00e0o c\u0169ng l\u00e0 v\u1eadt li\u1ec7u m\u00e0 ch\u1ec9 khi \u0111\u1ed1i t\u01b0\u1ee3ng lao \u0111\u1ed9ng thay \u0111\u1ed5i do t\u00e1c \u0111\u1ed9ng c\u1ee7a y\u1ebfu t\u1ed1 con ng\u01b0\u1eddi th\u00ec khi \u0111\u00f3 n\u00f3 m\u1edbi tr\u1edf th\u00e0nh v\u1eadt li\u1ec7u. V\u00ed d\u1ee5 nh\u01b0 c\u00e1c lo\u1ea1i qu\u1eb7ng n\u1eb1m trong l\u00f2ng \u0111\u1ea5t th\u00ec kh\u00f4ng ph\u1ea3i l\u00e0 v\u1eadt li\u1ec7u nh\u01b0ng than \u0111\u00e1, s\u1eaft, \u0111\u1ed3ng, thi\u1ebfc… khai th\u00e1c \u0111\u01b0\u1ee3c trong c\u00e1c qu\u1eb7ng \u1ea5y l\u1ea1i l\u00e0 v\u1eadt li\u1ec7u cho c\u00e1c ngh\u00e0nh c\u00f4ng nghi\u1ec7p ch\u1ebf t\u1ea1o, c\u01a1 kh\u00ed…<\/span><\/p>\n

Trong qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m \u1edf\u00a0 doanh nghi\u1ec7p, ba y\u1ebfu t\u1ed1 h\u00ecnh th\u00e0nh chi ph\u00ed t\u01b0\u01a1ng \u1ee9ng: chi ph\u00ed ti\u00eau hao v\u1eadt li\u1ec7u, chi ph\u00ed ti\u1ec1n l\u01b0\u01a1ng, chi ph\u00ed kh\u1ea5u hao t\u01b0 li\u1ec7u lao \u0111\u1ed9ng. Theo quan \u0111i\u1ec3m c\u1ee7a M\u00e1c L\u00eanin th\u00ec \u0111\u00f3 ch\u00ednh l\u00e0 chi ph\u00ed lao \u0111\u1ed9ng v\u1eadt h\u00f3a v\u00e0 lao \u0111\u1ed9ng s\u1ed1ng.<\/span><\/p>\n

V\u1eady v\u1eadt li\u1ec7u l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng lao \u0111\u1ed9ng \u0111\u00e3 \u0111\u01b0\u1ee3c thay \u0111\u1ed5i do lao \u0111\u1ed9ng c\u00f3 \u00edch c\u1ee7a con ng\u01b0\u1eddi t\u00e1c \u0111\u1ed9ng. Trong c\u00e1c doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t v\u1eadt ch\u1ea5t, v\u1eadt li\u1ec7u l\u00e0 t\u00e0i s\u1ea3n d\u1ef1 tr\u1eef quan tr\u1ecdng nh\u1ea5t c\u1ee7a s\u1ea3n xu\u1ea5t, thu\u1ed9c t\u00e0i s\u1ea3n l\u01b0u \u0111\u1ed9ng<\/span><\/p>\n

Theo k\u1ebf to\u00e1n Ph\u00e1p, v\u1eadt li\u1ec7u l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng lao \u0111\u1ed9ng trong t\u00ecnh tr\u1ea1ng s\u1eed d\u1ee5ng t\u1ed1t m\u00e0 x\u00ed nghi\u1ec7p mua v\u00e0o l\u00e0m ch\u1ea5t li\u1ec7u ban \u0111\u1ea7u \u0111\u1ec3 s\u1ea3n xu\u1ea5t c\u00e1c s\u1ea3n ph\u1ea9m c\u00f4ng nghi\u1ec7p m\u1edbi.<\/span><\/p>\n

Trong chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n Qu\u1ed1c t\u1ebf (IAS) s\u1ed1 2, v\u1eadt li\u1ec7u \u0111\u01b0\u1ee3c x\u1ebfp v\u00e0o h\u00e0ng t\u1ed3n kho d\u00f9ng \u0111\u1ec3 s\u1eed d\u1ee5ng trong qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t ho\u1eb7c cung c\u1ea5p c\u00e1c d\u1ecbch v\u1ee5.\u00a0<\/span><\/p>\n

V\u1eadt li\u1ec7u l\u00e0 th\u00e0nh ph\u1ea7n ch\u1ee7 y\u1ebfu c\u1ea5u t\u1ea1o n\u00ean th\u00e0nh ph\u1ea9m, d\u1ecbch v\u1ee5, l\u00e0 \u0111\u1ea7u v\u00e0o c\u1ee7a qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t.<\/span>X\u00e9t tr\u00ean c\u00e1c ph\u01b0\u01a1ng di\u1ec7n kh\u00e1c nhau, ta th\u1ea5y r\u00f5 \u0111\u1eb7c \u0111i\u1ec3m, v\u1ecb tr\u00ed quan tr\u1ecdng c\u1ee7a v\u1eadt li\u1ec7u trong qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t kinh doanh<\/span><\/p>\n

V\u1eadt li\u1ec7u l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng lao \u0111\u1ed9ng bi\u1ec3u hi\u1ec7n d\u01b0\u1edbi d\u1ea1ng v\u1eadt h\u00f3a, l\u00e0 m\u1ed9t trong ba y\u1ebfu t\u1ed1 c\u01a1 b\u1ea3n kh\u00f4ng th\u1ec3 thi\u1ebfu \u0111\u01b0\u1ee3c c\u1ee7a qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t, l\u00e0 c\u01a1 s\u1edf v\u1eadt ch\u1ea5t t\u1ea1o th\u00e0nh s\u1ea3n ph\u1ea9m m\u1edbi. K\u1ebf ho\u1ea1ch s\u1ea3n xu\u1ea5t ph\u1ee5 thu\u1ed9c r\u1ea5t nhi\u1ec1u v\u00e0o vi\u1ec7c cung c\u1ea5p v\u1eadt li\u1ec7u c\u00f3 \u0111\u1ea7y \u0111\u1ee7, k\u1ecbp th\u1eddi, \u0111\u00fang ch\u1ea5t l\u01b0\u1ee3ng hay kh\u00f4ng. N\u1ebfu v\u1eadt li\u1ec7u c\u00f3 ch\u1ea5t l\u01b0\u1ee3ng t\u1ed1t, \u0111\u00fang quy \u0111\u1ecbnh s\u1ebd t\u1ea1o \u0111i\u1ec1u ki\u1ec7n cho s\u1ea3n xu\u1ea5t ti\u1ebfn h\u00e0nh thu\u1eadn l\u1ee3i, ch\u1ea5t l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m t\u1ea1o kh\u1ea3 n\u0103ng c\u1ea1nh tranh tr\u00ean th\u1ecb tr\u01b0\u1eddng.<\/span><\/p>\n

N\u1ed9i dung c\u1ee7a b\u00e0i M\u1ed9t s\u1ed1 \u00fd ki\u1ebfn \u0111\u1ec1 xu\u1ea5t nh\u1eb1m ho\u00e0n thi\u1ec7n h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n v\u00e0 qu\u1ea3n l\u00fd nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u t\u1ea1i \u0111i\u1ec7n l\u1ef1c Ba \u0110\u00ecnh\u00a0g\u1ed3m 3 ph\u1ea7n:<\/span><\/p>\n

Ph\u1ea7n I: C\u01a1 s\u1edf l\u00fd lu\u1eadn h\u1ea1ch to\u00e1n nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u trong c\u00e1c doanh nghi\u1ec7p.<\/span><\/em><\/p>\n

Ph\u1ea7n II: Th\u1ef1c tr\u1ea1ng h\u1ea1ch to\u00e1n nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u t\u1ea1i \u0110i\u1ec7n l\u1ef1c Ba \u0110\u00ecnh – H\u00e0 N\u1ed9i.<\/span><\/em><\/p>\n

Ph\u1ea7n III: M\u1ed9t s\u1ed1 \u00fd ki\u1ebfn \u0111\u1ec1 xu\u1ea5t nh\u1eb1m ho\u00e0n thi\u1ec7n h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n v\u00e0 qu\u1ea3n l\u00fd nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u t\u1ea1i \u0111i\u1ec7n l\u1ef1c Ba \u0110\u00ecnh<\/span><\/em><\/p>\n","protected":false},"excerpt":{"rendered":"

K\u1ebf to\u00e1n Centax xin chia s\u1ebb b\u00e0i lu\u1eadn v\u0103n : M\u1ed9t s\u1ed1 \u00fd ki\u1ebfn \u0111\u1ec1 xu\u1ea5t nh\u1eb1m ho\u00e0n thi\u1ec7n h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n v\u00e0 qu\u1ea3n l\u00fd nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u t\u1ea1i \u0111i\u1ec7n l\u1ef1c Ba \u0110\u00ecnh<\/p>\n","protected":false},"author":7,"featured_media":9062,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[985,986],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/8137"}],"collection":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=8137"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/8137\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/9062"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=8137"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=8137"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}